Fifteenth International Conference on Interdisciplinary Social Sciences

Abstract

Established with the intention of funding priority development programs and projects legislators, the Priority Development Assistance Fund (PDAF) has long been marred by controversy. It was alleged that during its use, about P10 billion worth of tax-payers’ money was misused. After several years of use, PDAF was declared unconstitutional by the Supreme Court in November 2013, citing among other reasons, the fund system’s violation of the principle on non-delegability of legislative power by giving lawmakers personal discretion over the funds. This study utilizes the country’s experience in the implementation of PDAF by identifying gaps in government fund management to address emerging issues on transparency, equity, and accountability. The study contributes to enhancement and reform in government fund management by formulating policy recommendations and mechanisms that will ensure efficient and equitable use of government funds.